These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
Anticlimax Boss: In the Christmas special the man known as "Jesus" might be the most powerful foe the gang have faced. How is he defeated? He uses his psychic powers to pull a cabinet too hard and hits himself in the head. Hoist by His Own Petard. But hey, the gang still won.
Simon, particularly after the revelation that Future!Simon is Super-Hoodie
Ho Yay: Nathan and Simon. It starts off as Nathan essentially sexually harassing Simon for shock value, but as their friendship develops, Nathan's teasing seems to evolve into genuine affection.
And then there's the episode in which Nathan is mind-controlled into falling genuinely in love with Simon, much to the latter's bemusement, since Nathan's attentions go from obnoxious to sweet and gentle.
Season 3 brings us Rudy and his other self, what with the wrestling and talk of fucking himself.
Jerkass Woobie: Nathan, whose jerkassery is largely balanced out by the fact that the writers simply adore placing him in unpleasant situations (though he often has it coming). Essentially, the universe hates him so we don't have to.
Some Anvils Need to Be Dropped: The show takes pains to educate people on what can be considered rape. If you didn't get it when it was implied by Alisha's use of her powers, it was later explicitly called rape by Curtis. Then there was the coach drugging his athletes and even later a very clear explanation from Simon that having sex with someone who is asleep is rape. Apparently, there's also a rule against sex with very drunk girls.
Unintentionally Sympathetic: Many of the villains can be perceived as this, most of them were always down on their luck Butt Monkeys before they got their powers, like the "Milk Guy". He led an incredibly mundane life, then his powers made him famous, then when other people with better powers came along, everyone started to ignore him.
Then again, Howard Overman did state in an interview that he tried to avoid creating wholly "good" or "evil" characters, and tried to give all of the antagonists at least some logical motives for the way they behaved. So most of them were probably intended to be somewhat sympathetic.
The Woobie: Painfully shy and lonely Simon endured years of bullying prior to the show, and still doesn't get off lightly mostly due to his and Nathan's personality clash.
Rudy's literal split personality has this in the introverted one, who admits that Rudy tried to kill himself after he lost his virginity to Alisha and she treated him badly.
Later on, his womanizing ways stop and genuinely falls in love with a sweet, innocent girl, who dies
Curtis loses his athletic career, his girlfriend dies, he gets himself pregnant, his next girlfriend uses him and tries to kill him, then finally he becomes a zombie and commits suicide.
Fridge Logic: In Series 1 Episode 2, Ruth produces a set of keys, giving the impression that she is a member of staff and has permission to be in the community centre after hours. As it turns out she is actually a client, there is no reason for her to have the keys or to be hanging around the community centre when it is closed.
Given that place has the security of a wet paper bag, it's not to hard to imagine she stole them.